Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1Rent-a-room relief
Relief if amount does not exceed limit
792Full rent-a-room relief: trading income
(1)
This section applies if the individual has any rent-a-room receipts for the tax year which would otherwise be brought into account in calculating the profits of a trade.
(2)
The profits or losses of the trade for the tax year are treated as nil.